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Table 2 - Mechanisms/Structures of Institutionalization.Elaboration of Larrinaga-Gonzalez, 2007:156 Di Maggio & Powell Scott (1995) (1983 ) Coercive mechanisms: Regulative structures: the law or the market lead the law or the market involve the organizations to comply capacity to establish rules, inspect and to align with the conformity and manage sanctions in norms in order to gain order to influence future behavior. legitimacy and survive. Consequently behavior becomes very similar in all of them. Examples Consumer boycotts lead companies to change structures and practices. Environmental regulation makes companies to adopt new technologies. In the context of SR, regulative structures and activities would include reporting regulations and their enforcement, as well as the threat of regulation of reporting (i.e.European Commission recommendation) (Bebbington et al., 2005). Normative mechanisms: Normative structures Deontological codes shape practice in many diffused through based on social values and norms, professions, such as doctors or professionalization, leading individuals to act according to accountants. formal education and societal expectations organizations: professional networks, -Legitimate authority of norms and In the context of SR, normative structures lead individuals to act values; refer to rules that are followed on according to shared social -Organizations genuinely think that moral/ethical grounds or in order to conform values and given their role in society have to to norms established by referential bodies norms. acquire some structure or engage in (i.e. EMAS; GRI; awards for best some practices: environmental, social or sustainability reports, such us ESRA, EERA, ACCA Awards). Mimetic mechanisms: Cognitive structures: The waves in the use of some concepts and Organizations imitate There are taken for granted symbols, techniques by organization are associated (mimetic process) those meanings and roles in social action that with vogues (imitation) rather than with peer organizations that support the legitimacy of organizations. rationality. seem to be more The social construction of roles and successful and legitimate. organizations varies over time and In the context of SR, convergence is taking space and contribute to stability. place in some organizational fields where Cognitive structures form a culturally reports are evolving rapidly (from supported and conceptually support of environmental to CSR(Corporate social legitimacy. Their existence is very responsibility) and SR). difficult to prove empirically 1